Odisha — Labour Welfare Fund 2026
Check the latest Labour Welfare Fund (LWF) contribution rates in Odisha for 2026. Odisha enforces mandatory LWF deductions under the The Odisha Labour Welfare Fund Act, 1996, which is primarily applicable to any employer/establishment employing twenty or more employees/persons. Ensure accurate payroll processing by remitting employee and employer statutory contributions half yearly, avoiding state-specific non-compliance penalties.
ActThe Odisha Labour Welfare Fund Act, 1996
RuleThe Odisha Labour Welfare Fund Rules, 2015
ApplicabilityAny Employer/Establishment employing twenty or more employees/persons
FrequencyHalf Yearly
Contribution details
| Category | Employee (₹) | Employer (₹) | Total (₹) | Deduction Date | Submission Deadline |
|---|---|---|---|---|---|
| All employees except those working in the managerial or supervisory capacity and who is employed as an apprentice or on part-time basis | 20 | 40 | 60 | 30th June | 15th July |
| All employees except those working in the managerial or supervisory capacity and who is employed as an apprentice or on part-time basis | 20 | 40 | 60 | 31st December | 15th January |